Introduced
by
To impose the state use tax on many catalog or internet purchases made from sellers outside the state, by placing in statute a broad definition of “nexus,” or affiliation with a different business that located in Michigan, in the manner pioneered by internet retailer Amazon.com. Out of state sellers the meet this definition would have to collect Michigan use tax.
Referred to the Committee on Economic Development
Reported without amendment
With the recommendation that the substitute (S-2) be adopted and that the bill then pass.
Passed in the Senate 21 to 16 (details)
Referred to the Committee on Tax Policy
Amendment offered
by
To establish Oct. 1, 2015 as the effective date of the new tax collection requirement.
The amendment passed by voice vote
Passed in the House 83 to 27 (details)
To impose the state use tax on catalog or internet purchases made from sellers outside the state with affiliates inside the state, in the manner pioneered by internet retailer Amazon.com.
Passed in the Senate 24 to 14 (details)
